What is the portion of a retiring allowance eligible to be transferred into a Registered Retirement Savings Plan or a registered pension plan tax free based on? O The employee's number of years of service with the employer and its associated companies prior to 1996 O The employee's wages at the point of receiving the retiring allowance O The employee's average camings from the past five years with the employer and its associated companies O The employee's age plus the employee's average earnings from the past five years with the employer and its associated companies